SHAMBHU PRASAD, SUPAUL V. ITO, WARD-2, SAHARSA

ITA 209/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4557 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL COURT AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 209/PAT/2019 ASSESSMENT YEAR: 2009-10 SHAMBHU PRASAD.................................................................................................................APPELLANT [PAN: AELPP 1844 G] VS. ITO, WARD-2, SHAHARSHA........................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. AJAY KUMAR, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 23 RD , 2020 DATE OF PRONOUNCING THE ORDER : OCTOBER 21 ST , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-BHAGALPUR [HEREINAFTER THE CIT(A)], PASSED U/S. 250(6) OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 28.05.2019 FOR THE ASSESSMENT YEAR 2009-10. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AVAILING THE VIVAD SE VISHWAS SCHEME AND HAS FILED AN APPLICATION IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT, IF ITS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES, THE APPEAL MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THIS APPEAL BEFORE THE TRIBUNAL. THE LD. DR HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS THIS APPEAL AS WITHDRAWN WITH THE CONDITION THAT THE SAME SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATION FILED BY THE ASSESSEE FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 2 I.T.A. NO. 209/PAT/2019 ASSESSMENT YEAR: 2009-10 SHAMBHU PRASAD. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 21 ST OCTOBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.10.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SHAMBHU PRASAD, PROP. M/S. SARSWATI JEWELLERS, STATION ROAD, SUPAUL 2. ITO, WARD-2, SHAHARSHA. 3. CIT(A)-BHAGALPUR. 4. CIT- 5. CIT(DR), PATNA BENCH, PATNA. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES